REGISTERED NUMBER: 15501689 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

KASHIMAKI LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mrs K A Bujanowska

REGISTERED OFFICE:

27 Lower Moat Close

Stockport

SK4 1SZ

REGISTERED NUMBER:

15501689 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Intangible assets

4

11,666

23,333

Tangible assets

5

38,432

2,510

50,098

25,843

CURRENT ASSETS

Stocks

4,250

4,139

Debtors

6

36,020

12,843

Cash at bank

23,439

53,149

63,709

70,131

CREDITORS

Amounts falling due within one year

7

50,311

57,783

NET CURRENT ASSETS

13,398

12,348

TOTAL ASSETS LESS CURRENT LIABILITIES

63,496

38,191

CREDITORS

Amounts falling due after more than one year

8

(27,933

)

-

PROVISIONS FOR LIABILITIES

9

(9,608

)

(628

)

NET ASSETS

25,955

37,563

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

25,855

37,463

SHAREHOLDERS' FUNDS

25,955

37,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

Mrs K A Bujanowska - Director

1.	STATUTORY INFORMATION

Kashimaki Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2025

and 28 February 2026

35,000

AMORTISATION

At 1 March 2025

11,667

Charge for year

11,667

At 28 February 2026

23,334

NET BOOK VALUE

At 28 February 2026

11,666

At 28 February 2025

23,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

2,703

Additions

39,588

At 28 February 2026

42,291

DEPRECIATION

At 1 March 2025

193

Charge for year

3,666

At 28 February 2026

3,859

NET BOOK VALUE

At 28 February 2026

38,432

At 28 February 2025

2,510

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

36,020

12,843

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,808

-

Trade creditors

2,920

3,682

Taxation and social security

8,856

10,976

Other creditors

34,727

43,125

50,311

57,783

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

27,933

-

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

9,608

628

Deferred

tax

£

Balance at 1 March 2025

628

Provided during year

8,980

Balance at 28 February 2026

9,608

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100